{"id":2835,"date":"2008-05-15T02:19:00","date_gmt":"2008-05-15T02:19:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2008\/05\/15\/comunicado-ao-mercado-instrucao-cvm-no-469\/"},"modified":"2008-05-15T02:19:00","modified_gmt":"2008-05-15T02:19:00","slug":"comunicado-ao-mercado-instrucao-cvm-no-469","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2008\/05\/15\/comunicado-ao-mercado-instrucao-cvm-no-469\/","title":{"rendered":"Comunicado ao Mercado &#8211; Instru\u00e7\u00e3o CVM n\u00ba 469"},"content":{"rendered":"<p><span style=\"font-family:arial;\">A CVM divulgou em 12 de maio COMUNICADO AO MERCADO com o objetivo de esclarecerimento <\/span><span style=\"font-family:arial;\"> sobre a vig\u00eancia e a aplica\u00e7\u00e3o da Instru\u00e7\u00e3o CVM n\u00ba 469, de 02 de maio de 2008.<\/span><\/p>\n<p><span style=\"font-family:arial;\"><strong>COMUNICADO AO MERCADO <\/strong><\/span><\/p>\n<p><span style=\"font-family:arial;\">A emiss\u00e3o da Instru\u00e7\u00e3o <a href=\"http:\/\/www.cvm.gov.br\/asp\/cvmwww\/atos\/Atos_Redir.asp?Tipo=I&amp;File=%5Cinst%5Cinst469.doc\" target=\"_BLANK\" rel=\"noopener\">CVM n\u00ba 469<\/a>, de 2 de maio de 2008, \u00e9 parte do processo de incorpora\u00e7\u00e3o das altera\u00e7\u00f5es introduzidas pela Lei n\u00ba 11.638, de 2007, \u00e0s normas e pr\u00e1ticas cont\u00e1beis brasileiras. Esta Instru\u00e7\u00e3o trata de quest\u00f5es de contabiliza\u00e7\u00e3o e divulga\u00e7\u00e3o de informa\u00e7\u00f5es. Conforme previsto no art. 15 da Instru\u00e7\u00e3o, independentemente da op\u00e7\u00e3o exercida (art. 1\u00ba ou art. 2\u00ba da Instru\u00e7\u00e3o n\u00b0 469\/08), os procedimentos abaixo t\u00eam aplica\u00e7\u00e3o obrigat\u00f3ria a partir do primeiro ITR de 2008 para todas as companhias abertas:<\/span><\/p>\n<p><span style=\"font-family:arial;\"><\/p>\n<ol>\n<li>registro cont\u00e1bil transit\u00f3rio dos pr\u00eamios na emiss\u00e3o de deb\u00eantures e das doa\u00e7\u00f5es e subven\u00e7\u00f5es, decorrentes de opera\u00e7\u00f5es e eventos ocorridos a partir de 2008, bem como dos saldos das reservas de capital correspondentes existentes no in\u00edcio do exerc\u00edcio social de 2008 (art.3\u00ba); <\/li>\n<li>divulga\u00e7\u00e3o em nota explicativa das remunera\u00e7\u00f5es baseadas em a\u00e7\u00f5es nas informa\u00e7\u00f5es trimestrais e nas demonstra\u00e7\u00f5es financeiras, enquanto n\u00e3o for emitida norma espec\u00edfica sobre sua contabiliza\u00e7\u00e3o (art. 7\u00ba); <\/li>\n<li>ajuste a valor presente, aplicado \u00e0s opera\u00e7\u00f5es de longo prazo, em qualquer situa\u00e7\u00e3o, e \u00e0s opera\u00e7\u00f5es de curto prazo, quando houver efeitos relevantes, com base em taxas de desconto espec\u00edficas aos riscos dos ativos e passivos (art.8\u00ba); <\/li>\n<li>dispensa da apresenta\u00e7\u00e3o da reconcilia\u00e7\u00e3o de patrim\u00f4nio l\u00edquido e resultado para as companhias estrangeiras que captam recursos no mercado de capitais brasileiro atrav\u00e9s de BDRs, e que adotem as normas cont\u00e1beis internacionais (arts.10 e 11); <\/li>\n<li>mudan\u00e7a nos crit\u00e9rios para aplica\u00e7\u00e3o do m\u00e9todo da equival\u00eancia patrimonial de coligadas (arts. 12 a 14). <\/li>\n<\/ol>\n<p>Cabe ressaltar que as companhias abertas que optarem pela aplica\u00e7\u00e3o dos efeitos da Lei n\u00b0 11.638\/07 somente ao final do exerc\u00edcio, conforme previsto no art. 1\u00ba, devem apresentar Nota Explicativa a partir do primeiro ITR de 2008. Esta nota explicativa deve descrever as altera\u00e7\u00f5es que possam ter impacto sobre as suas demonstra\u00e7\u00f5es financeiras de encerramento do exerc\u00edcio e uma estimativa dos seus poss\u00edveis efeitos no patrim\u00f4nio l\u00edquido e no resultado do per\u00edodo ou os esclarecimentos das raz\u00f5es que impedem a apresenta\u00e7\u00e3o dessa estimativa. <\/p>\n<p>As companhias abertas que optarem pela aplica\u00e7\u00e3o imediata da Lei n\u00b0 11.638\/07, conforme previsto no art. 2\u00ba, tamb\u00e9m devem apresentar Nota Explicativa \u00e0s ITRs. Neste caso, o conte\u00fado da nota \u00e9 uma descri\u00e7\u00e3o dos efeitos no resultado e no patrim\u00f4nio l\u00edquido decorrentes da ado\u00e7\u00e3o das disposi\u00e7\u00f5es da Lei n\u00ba 11.638, de 2007.<\/p>\n<p><\/span> <\/p>\n<p><span style=\"font-family:arial;\">Fonte: Site CVM<\/span><\/p>\n<p><span style=\"font-family:Arial;\"><a href=\"http:\/\/analisedebalanco.blogspot.com\/2008\/05\/cvm-edita-instruo-sobre-implementao-da.html\" target=\"_BLANK\" rel=\"noopener\">Mais sobre a Instru\u00e7\u00e3o CVM n\u00ba 469<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A CVM divulgou em 12 de maio COMUNICADO AO MERCADO com o objetivo de esclarecerimento<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[60,95,132,142,150,190,191],"tags":[],"class_list":["post-2835","post","type-post","status-publish","format-standard","hentry","category-cvm","category-fair-value","category-lei-das-sa","category-mercado-de-capitais","category-normas-contabeis","category-valor-justo","category-valor-presente"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Comunicado ao Mercado - Instru\u00e7\u00e3o CVM n\u00ba 469 - Prof. Alexandre Alcantara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alcantara.pro.br\/portal\/2008\/05\/15\/comunicado-ao-mercado-instrucao-cvm-no-469\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comunicado ao Mercado - Instru\u00e7\u00e3o CVM n\u00ba 469 - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"A CVM divulgou em 12 de maio COMUNICADO AO MERCADO com o objetivo de esclarecerimento\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2008\/05\/15\/comunicado-ao-mercado-instrucao-cvm-no-469\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2008-05-15T02:19:00+00:00\" \/>\n<meta name=\"author\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/05\\\/15\\\/comunicado-ao-mercado-instrucao-cvm-no-469\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/05\\\/15\\\/comunicado-ao-mercado-instrucao-cvm-no-469\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"Comunicado ao Mercado &#8211; 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